All companies mentioned climate change with 84% disclosing clear board oversight over climate change, up from 62% last year
8% stated compliance with the TCFD recommendations, with a further 74% having clear plans to comply in the near term
28% identified climate change as a standalone principal risk – up from 22% last year – with a further 46% (2020: 44%) identifying climate change as part of a broader principal risk or an emerging risk
82% had targets linked to climate change, but less than half of these discussed any business changes in light of climate change risk
Although 30% referred to climate change in their financial statements (up from 4% last year), many of these disclosures lacked detail
Only 72% clearly complied with all aspects of the SECR disclosures